Court of Appeals for the Seventh Circuit September 30, 1985, 84-3036 (Benbow v. Commissioner of Internal Revenue)

774 F.2d 740 56 A.F.T.R.2d 85-5998, 54 USLW 2194, 85-2 USTC P 9721, 6 Employee Benefits Ca 2379 Donald L. BENBOW, Patricia J. Benbow, Earl R. Lueckel, Lois B. Lueckel, William H. Strong, and Ella K. Strong, Petitioners, Daniel W. Cass, Jr., Barbara Cass, Frederic E. Saunders, and Mary Alice Saunders, Petitioners-Appellees, 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 84-3036.